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Country guide
Saint Pierre and Miquelon
Saint Pierre and Miquelon is a French overseas collectivity. Current official CRS/TIN material for France identifies only New Caledonia, Saint-Barthelemy, and Saint-Martin as overseas cases with special TIN handling; Saint Pierre and Miquelon is therefore modelled through the French TIN rules. Local DSF role/identification numbers used for e-filing are not treated as separate TINs.
TIN status
No separate local TIN format is published for validation.
- 1 The local Direction des Services Fiscaux administers Saint Pierre and Miquelon tax filing and uses a short role/identification number for local e-filing, but the reviewed official material does not support modelling that role number as a separate CRS/DAC7 TIN.
- 2 Entities located in Saint Pierre and Miquelon are covered by the French Sirene register and receive SIREN/SIRET identifiers.